Regulation G

As required by the Sarbanes-Oxley Act of 2002, the SEC introduced these rules and admendments to address the use of non-GAAP financial measures. All IR professionals must be familiar with Regulation G, particularly as it relates to the presentation of quarterly and annual financial results in press releases and other communications.

In May 2016, the SEC issued a staff guidance on companies' usage of non-GAAP metrics in earnings releases and other materials. For more insight on this staff guidance, please see the various NIRI webinars, law firm memos, and other resources listed on this page.